RE: The tariff classification of a citronella candle from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N363819 August 18, 2026 CLA-2-38:OT:RR:NC:N3: 143 CATEGORY: Classification TARIFF NO.: 3808.91.5001 Kit Liu Puleo Asia Limited Unit 8, 2nd Floor, Tower 1, Harbour Center,1 Hok Cheung Street, Hung Hom Kowloon, Hong Kong 00000 China RE: The tariff classification of a citronella candle from China Dear Mr. Liu: In your letter dated July 29, 2026, you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you. The product under consideration is described as a 3.15” H citronella candle with a decorative glass holder, consisting of a single-wick citronella candle in a non-reusable glass jar that measures approximately 7 cm in diameter at the opening and 8 cm in height. You indicate that the citronella candle contains 5 percent citronella oil as the active ingredient, along with paraffin wax. The citronella candle is used to create a pleasant ambiance and help keep insects away during various outdoor occasions. You further state that, in its imported condition, the citronella candles will be marked with the country of origin, labeled with their ingredients and the phrase “for outdoor use,” and packed nine pieces per retail-ready corrugated cardboard display. The applicable subheading for the 3.15” H citronella candle with a decorative glass holder will be 3808.91.5001, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants, and similar products, put up in forms or packings for retail sale or as preparations of articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Insecticides: Other: Other. The rate of duty will be 5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. Pesticidal articles containing citronella oil, lemongrass oil or mint oil are exempt from regulation under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA), provided that all the criteria of Title 40 CFR (Code of Federal Regulations) Part 152.25(f) are met. These criteria include labeling the product to identify the active ingredients by name and percent by weight, and the name(s) of each inert ingredient. For further guidance, you should contact the U.S. Environmental Protection Agency (EPA), Office of Pesticide Programs, at 1200 Pennsylvania Avenue, NW (Mail code 7501P), Washington DC, 20460, telephone number 703-305-7090. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Dionisia Melman at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division